Which is a characteristic of Selling Expenses?

Selling expenses specifically refer to the costs that a business incurs in the process of promoting and selling its goods or services. This includes costs associated with advertisements, sales promotions, sales staff salaries, and commissions. Essentially, these expenses are directly linked to generating revenue through sales activities.

Choosing the correct option highlights the essential role selling expenses play in a company's operations by ensuring that products reach potential customers and that sales efforts are effective. Unlike general maintenance expenses or training costs, which could relate to broader operational tasks or employee development, selling expenses are explicitly focused on driving sales and enhancing market presence. This makes option B the most accurate representation of what selling expenses encompass.